Bibliographic citations
Sandoval, W., (2019). Tratamiento contable y tributario del arrendamiento financiero y su efecto en la situación económica y financiera de Consorcio Rodríguez Caballero S.A.C., Trujillo 2018 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/22570
Sandoval, W., Tratamiento contable y tributario del arrendamiento financiero y su efecto en la situación económica y financiera de Consorcio Rodríguez Caballero S.A.C., Trujillo 2018 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/22570
@misc{renati/1691428,
title = "Tratamiento contable y tributario del arrendamiento financiero y su efecto en la situación económica y financiera de Consorcio Rodríguez Caballero S.A.C., Trujillo 2018",
author = "Sandoval Vera, Waldir",
publisher = "Universidad Privada del Norte",
year = "2019"
}
In this investigation, the accounting and tax treatment of the Financial Lease is analyzed, from the initial recognition of all the contracts in force in 2018, where it is observed that the company counts in the relevant accounts but nevertheless in the presentation of the Financial Statements. Leasing contracts are included in the Property, Machinery and Equipment item when they should be separate; On the depreciation side, the straight line method is applied, using the maximum percentage allowed by the 20% tax rules, but in 2017 and 2018 the company does not have records of the calculation of the depreciation of its fixed assets and considers a fixed amount for these years, which corresponds to the depreciation calculation for 2016; the company does not apply accelerated depreciation because they never considered it; and finally it was possible to observe the effect of the correct accounting and tax treatment of the Financial Lease in the economic and financial situation, where the company is benefited by the increase in its fixed assets but at the same time a great difference in the profit is generated of the company thanks to depreciation, just by applying depreciation with Straight Line, the profit is reduced considerably, and if it is decided to apply accelerated depreciation, the company ends the year with loss.
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